Brittany Sud

Total 28 Posts

Brittany Sud is a member of the Trust, Wills, Estates and Charities Group at Fasken, Toronto office.
Brittany is developing a broad estates and trusts practice with a focus on planning and administration matters. As part of her practice, Brittany assists high net worth clients, entrepreneurs and professionals with Wills, powers of attorney, domestic contracts and trusts. She has experience developing and implementing cohesive estate plans that reflect the financial objectives and short and long-term goals of clients, including advising on probate planning, family business succession planning, asset protection strategies and disability planning. Brittany’s estate administration practice includes preparing applications for probate and administering the Canadian estates of non-residents.
Outside of the office, Brittany enjoys playing softball and tennis, travelling and cooking. She is a dedicated volunteer of the United Jewish Appeal, Jewish National Fund, One Family Fund and Baycrest Foundation.
Community Involvement
• Host, Baycrest Foundation - Game Night for Baycrest, 2015
• Chair, Pitch for Israel Softball Tournament, 2014-2016
• Vice-Chair, United Jewish Appeal Young Lawyers Leadership Campaign Canvassing Team, 2016
Memberships and Affiliations
• Member, Canadian Bar Association
• Member, Ontario Bar Association - Trusts and Estates Law Section
• Member, Ontario Bar Association - Young Lawyers’ Division
• Student Member, Society of Trusts and Estates Practitioners (STEP) Canada

By Brittany SudcloseAuthor: Brittany SudName: Brittany SudEmail: bsud@fasken.comSite:About: Brittany Sud is a member of the Trust, Wills, Estates and Charities Group at Fasken, Toronto office.
Brittany is developing a broad estates and trusts practice with a focus on planning and administration matters. As part of her practice, Brittany assists high net worth clients, entrepreneurs and professionals with Wills, powers of attorney, domestic contracts and trusts. She has experience developing and implementing cohesive estate plans that reflect the financial objectives and short and long-term goals of clients, including advising on probate planning, family business succession planning, asset protection strategies and disability planning. Brittany’s estate administration practice includes preparing applications for probate and administering the Canadian estates of non-residents.
Outside of the office, Brittany enjoys playing softball and tennis, travelling and cooking. She is a dedicated volunteer of the United Jewish Appeal, Jewish National Fund, One Family Fund and Baycrest Foundation.
Community Involvement
• Host, Baycrest Foundation - Game Night for Baycrest, 2015
• Chair, Pitch for Israel Softball Tournament, 2014-2016
• Vice-Chair, United Jewish Appeal Young Lawyers Leadership Campaign Canvassing Team, 2016
Memberships and Affiliations
• Member, Canadian Bar Association
• Member, Ontario Bar Association - Trusts and Estates Law Section
• Member, Ontario Bar Association - Young Lawyers’ Division
• Student Member, Society of Trusts and Estates Practitioners (STEP) CanadaSee Authors Posts (28) •
July 6, 2018
• 0 Comments

In order for a charity to maintain its charitable status, the Form T3010 Registered Charity Information Return (“T3010 Information Return”) must be filed each year within 6 months following the end of the charity’s fiscal period. Approximately two years ago, the Canada Revenue Agency (“CRA”) created an infographic to remind…

By Brittany SudcloseAuthor: Brittany SudName: Brittany SudEmail: bsud@fasken.comSite:About: Brittany Sud is a member of the Trust, Wills, Estates and Charities Group at Fasken, Toronto office.
Brittany is developing a broad estates and trusts practice with a focus on planning and administration matters. As part of her practice, Brittany assists high net worth clients, entrepreneurs and professionals with Wills, powers of attorney, domestic contracts and trusts. She has experience developing and implementing cohesive estate plans that reflect the financial objectives and short and long-term goals of clients, including advising on probate planning, family business succession planning, asset protection strategies and disability planning. Brittany’s estate administration practice includes preparing applications for probate and administering the Canadian estates of non-residents.
Outside of the office, Brittany enjoys playing softball and tennis, travelling and cooking. She is a dedicated volunteer of the United Jewish Appeal, Jewish National Fund, One Family Fund and Baycrest Foundation.
Community Involvement
• Host, Baycrest Foundation - Game Night for Baycrest, 2015
• Chair, Pitch for Israel Softball Tournament, 2014-2016
• Vice-Chair, United Jewish Appeal Young Lawyers Leadership Campaign Canvassing Team, 2016
Memberships and Affiliations
• Member, Canadian Bar Association
• Member, Ontario Bar Association - Trusts and Estates Law Section
• Member, Ontario Bar Association - Young Lawyers’ Division
• Student Member, Society of Trusts and Estates Practitioners (STEP) CanadaSee Authors Posts (28) •
June 8, 2018
• 0 Comments

Last week I was fortunate to be able to attend STEP Canada’s 20th National Conference, along with 780 other trust and estate practitioners. This was my third consecutive year attending the Conference, and yet again, it did not disappoint. Individuals from not only across Canada but also around the world…

By Brittany SudcloseAuthor: Brittany SudName: Brittany SudEmail: bsud@fasken.comSite:About: Brittany Sud is a member of the Trust, Wills, Estates and Charities Group at Fasken, Toronto office.
Brittany is developing a broad estates and trusts practice with a focus on planning and administration matters. As part of her practice, Brittany assists high net worth clients, entrepreneurs and professionals with Wills, powers of attorney, domestic contracts and trusts. She has experience developing and implementing cohesive estate plans that reflect the financial objectives and short and long-term goals of clients, including advising on probate planning, family business succession planning, asset protection strategies and disability planning. Brittany’s estate administration practice includes preparing applications for probate and administering the Canadian estates of non-residents.
Outside of the office, Brittany enjoys playing softball and tennis, travelling and cooking. She is a dedicated volunteer of the United Jewish Appeal, Jewish National Fund, One Family Fund and Baycrest Foundation.
Community Involvement
• Host, Baycrest Foundation - Game Night for Baycrest, 2015
• Chair, Pitch for Israel Softball Tournament, 2014-2016
• Vice-Chair, United Jewish Appeal Young Lawyers Leadership Campaign Canvassing Team, 2016
Memberships and Affiliations
• Member, Canadian Bar Association
• Member, Ontario Bar Association - Trusts and Estates Law Section
• Member, Ontario Bar Association - Young Lawyers’ Division
• Student Member, Society of Trusts and Estates Practitioners (STEP) CanadaSee Authors Posts (28) •
April 27, 2018
• 0 Comments

With the Toronto Maple Leafs season ending earlier this week, I thought I would take this opportunity to discuss the recent B.C. Supreme Court ruling involving the estate of former Leafs head coach, Pat Quinn (“Pat”). On March 9, 2018, B.C. Supreme Court Justice Funt declared the “pour over” clause…

By Brittany SudcloseAuthor: Brittany SudName: Brittany SudEmail: bsud@fasken.comSite:About: Brittany Sud is a member of the Trust, Wills, Estates and Charities Group at Fasken, Toronto office.
Brittany is developing a broad estates and trusts practice with a focus on planning and administration matters. As part of her practice, Brittany assists high net worth clients, entrepreneurs and professionals with Wills, powers of attorney, domestic contracts and trusts. She has experience developing and implementing cohesive estate plans that reflect the financial objectives and short and long-term goals of clients, including advising on probate planning, family business succession planning, asset protection strategies and disability planning. Brittany’s estate administration practice includes preparing applications for probate and administering the Canadian estates of non-residents.
Outside of the office, Brittany enjoys playing softball and tennis, travelling and cooking. She is a dedicated volunteer of the United Jewish Appeal, Jewish National Fund, One Family Fund and Baycrest Foundation.
Community Involvement
• Host, Baycrest Foundation - Game Night for Baycrest, 2015
• Chair, Pitch for Israel Softball Tournament, 2014-2016
• Vice-Chair, United Jewish Appeal Young Lawyers Leadership Campaign Canvassing Team, 2016
Memberships and Affiliations
• Member, Canadian Bar Association
• Member, Ontario Bar Association - Trusts and Estates Law Section
• Member, Ontario Bar Association - Young Lawyers’ Division
• Student Member, Society of Trusts and Estates Practitioners (STEP) CanadaSee Authors Posts (28) •
March 2, 2018
• 0 Comments

On February 27, 2018 (“Budget Day”), the Federal Government tabled the third budget (“Budget 2018”). This year’s budget focuses on continuing to strengthen the middle class and economic growth. The following are some of the notable personal income tax measures proposed in Budget 2018, which relate to qualifying plan holders…

By Brittany SudcloseAuthor: Brittany SudName: Brittany SudEmail: bsud@fasken.comSite:About: Brittany Sud is a member of the Trust, Wills, Estates and Charities Group at Fasken, Toronto office.
Brittany is developing a broad estates and trusts practice with a focus on planning and administration matters. As part of her practice, Brittany assists high net worth clients, entrepreneurs and professionals with Wills, powers of attorney, domestic contracts and trusts. She has experience developing and implementing cohesive estate plans that reflect the financial objectives and short and long-term goals of clients, including advising on probate planning, family business succession planning, asset protection strategies and disability planning. Brittany’s estate administration practice includes preparing applications for probate and administering the Canadian estates of non-residents.
Outside of the office, Brittany enjoys playing softball and tennis, travelling and cooking. She is a dedicated volunteer of the United Jewish Appeal, Jewish National Fund, One Family Fund and Baycrest Foundation.
Community Involvement
• Host, Baycrest Foundation - Game Night for Baycrest, 2015
• Chair, Pitch for Israel Softball Tournament, 2014-2016
• Vice-Chair, United Jewish Appeal Young Lawyers Leadership Campaign Canvassing Team, 2016
Memberships and Affiliations
• Member, Canadian Bar Association
• Member, Ontario Bar Association - Trusts and Estates Law Section
• Member, Ontario Bar Association - Young Lawyers’ Division
• Student Member, Society of Trusts and Estates Practitioners (STEP) CanadaSee Authors Posts (28) •
February 23, 2018
• 0 Comments

Under the Income Tax Act R.S.C., 1985, c. 1 (5th Supp.), there are certain income-splitting arrangements that are available when a loan is made from an individual to his/her lower income spouse/common-law partner and when a loan is made to a discretionary family trust, the beneficiaries of which include minor children….

By Brittany SudcloseAuthor: Brittany SudName: Brittany SudEmail: bsud@fasken.comSite:About: Brittany Sud is a member of the Trust, Wills, Estates and Charities Group at Fasken, Toronto office.
Brittany is developing a broad estates and trusts practice with a focus on planning and administration matters. As part of her practice, Brittany assists high net worth clients, entrepreneurs and professionals with Wills, powers of attorney, domestic contracts and trusts. She has experience developing and implementing cohesive estate plans that reflect the financial objectives and short and long-term goals of clients, including advising on probate planning, family business succession planning, asset protection strategies and disability planning. Brittany’s estate administration practice includes preparing applications for probate and administering the Canadian estates of non-residents.
Outside of the office, Brittany enjoys playing softball and tennis, travelling and cooking. She is a dedicated volunteer of the United Jewish Appeal, Jewish National Fund, One Family Fund and Baycrest Foundation.
Community Involvement
• Host, Baycrest Foundation - Game Night for Baycrest, 2015
• Chair, Pitch for Israel Softball Tournament, 2014-2016
• Vice-Chair, United Jewish Appeal Young Lawyers Leadership Campaign Canvassing Team, 2016
Memberships and Affiliations
• Member, Canadian Bar Association
• Member, Ontario Bar Association - Trusts and Estates Law Section
• Member, Ontario Bar Association - Young Lawyers’ Division
• Student Member, Society of Trusts and Estates Practitioners (STEP) CanadaSee Authors Posts (28) •
January 19, 2018
• 0 Comments

There has been much case law surrounding the difficulties that may arise when a parent and adult child are joint tenants with respect to real property. In the Ontario Court of Appeal (the “Court”) decision, Jansen v. Niels Estate[1], the Court was faced with the issue of whether Theadora Niels’…

By Brittany SudcloseAuthor: Brittany SudName: Brittany SudEmail: bsud@fasken.comSite:About: Brittany Sud is a member of the Trust, Wills, Estates and Charities Group at Fasken, Toronto office.
Brittany is developing a broad estates and trusts practice with a focus on planning and administration matters. As part of her practice, Brittany assists high net worth clients, entrepreneurs and professionals with Wills, powers of attorney, domestic contracts and trusts. She has experience developing and implementing cohesive estate plans that reflect the financial objectives and short and long-term goals of clients, including advising on probate planning, family business succession planning, asset protection strategies and disability planning. Brittany’s estate administration practice includes preparing applications for probate and administering the Canadian estates of non-residents.
Outside of the office, Brittany enjoys playing softball and tennis, travelling and cooking. She is a dedicated volunteer of the United Jewish Appeal, Jewish National Fund, One Family Fund and Baycrest Foundation.
Community Involvement
• Host, Baycrest Foundation - Game Night for Baycrest, 2015
• Chair, Pitch for Israel Softball Tournament, 2014-2016
• Vice-Chair, United Jewish Appeal Young Lawyers Leadership Campaign Canvassing Team, 2016
Memberships and Affiliations
• Member, Canadian Bar Association
• Member, Ontario Bar Association - Trusts and Estates Law Section
• Member, Ontario Bar Association - Young Lawyers’ Division
• Student Member, Society of Trusts and Estates Practitioners (STEP) CanadaSee Authors Posts (28) •
January 12, 2018
• 0 Comments

Most peoples’ new year’s resolutions include going to the gym more often, eating healthier, losing weight, spending more time with family and friends, saving more money and getting more sleep, to name a few, but what about reviewing your estate plan? If you have experienced any significant changes in your…

By Brittany SudcloseAuthor: Brittany SudName: Brittany SudEmail: bsud@fasken.comSite:About: Brittany Sud is a member of the Trust, Wills, Estates and Charities Group at Fasken, Toronto office.
Brittany is developing a broad estates and trusts practice with a focus on planning and administration matters. As part of her practice, Brittany assists high net worth clients, entrepreneurs and professionals with Wills, powers of attorney, domestic contracts and trusts. She has experience developing and implementing cohesive estate plans that reflect the financial objectives and short and long-term goals of clients, including advising on probate planning, family business succession planning, asset protection strategies and disability planning. Brittany’s estate administration practice includes preparing applications for probate and administering the Canadian estates of non-residents.
Outside of the office, Brittany enjoys playing softball and tennis, travelling and cooking. She is a dedicated volunteer of the United Jewish Appeal, Jewish National Fund, One Family Fund and Baycrest Foundation.
Community Involvement
• Host, Baycrest Foundation - Game Night for Baycrest, 2015
• Chair, Pitch for Israel Softball Tournament, 2014-2016
• Vice-Chair, United Jewish Appeal Young Lawyers Leadership Campaign Canvassing Team, 2016
Memberships and Affiliations
• Member, Canadian Bar Association
• Member, Ontario Bar Association - Trusts and Estates Law Section
• Member, Ontario Bar Association - Young Lawyers’ Division
• Student Member, Society of Trusts and Estates Practitioners (STEP) CanadaSee Authors Posts (28) •
December 22, 2017
• 0 Comments

My previous blog ended with the following sentence: “Where a power of attorney for property is effective upon execution, proper safeguards should be put in place to ensure the power of attorney is not inappropriately acted upon”. This blog will expand on the meaning of that sentence. Where a power…

By Brittany SudcloseAuthor: Brittany SudName: Brittany SudEmail: bsud@fasken.comSite:About: Brittany Sud is a member of the Trust, Wills, Estates and Charities Group at Fasken, Toronto office.
Brittany is developing a broad estates and trusts practice with a focus on planning and administration matters. As part of her practice, Brittany assists high net worth clients, entrepreneurs and professionals with Wills, powers of attorney, domestic contracts and trusts. She has experience developing and implementing cohesive estate plans that reflect the financial objectives and short and long-term goals of clients, including advising on probate planning, family business succession planning, asset protection strategies and disability planning. Brittany’s estate administration practice includes preparing applications for probate and administering the Canadian estates of non-residents.
Outside of the office, Brittany enjoys playing softball and tennis, travelling and cooking. She is a dedicated volunteer of the United Jewish Appeal, Jewish National Fund, One Family Fund and Baycrest Foundation.
Community Involvement
• Host, Baycrest Foundation - Game Night for Baycrest, 2015
• Chair, Pitch for Israel Softball Tournament, 2014-2016
• Vice-Chair, United Jewish Appeal Young Lawyers Leadership Campaign Canvassing Team, 2016
Memberships and Affiliations
• Member, Canadian Bar Association
• Member, Ontario Bar Association - Trusts and Estates Law Section
• Member, Ontario Bar Association - Young Lawyers’ Division
• Student Member, Society of Trusts and Estates Practitioners (STEP) CanadaSee Authors Posts (28) •
December 8, 2017
• 0 Comments

In 2009, Hermine Wekerle, mother of financier and Dragon’s Den star, Michael Wekerle, signed an unconditional power of attorney for property giving one of her three daughters, Caron, authority to be her substitute decision-maker. In 2016, acting under the power of attorney for property, Caron agreed to sell a little…

By Brittany SudcloseAuthor: Brittany SudName: Brittany SudEmail: bsud@fasken.comSite:About: Brittany Sud is a member of the Trust, Wills, Estates and Charities Group at Fasken, Toronto office.
Brittany is developing a broad estates and trusts practice with a focus on planning and administration matters. As part of her practice, Brittany assists high net worth clients, entrepreneurs and professionals with Wills, powers of attorney, domestic contracts and trusts. She has experience developing and implementing cohesive estate plans that reflect the financial objectives and short and long-term goals of clients, including advising on probate planning, family business succession planning, asset protection strategies and disability planning. Brittany’s estate administration practice includes preparing applications for probate and administering the Canadian estates of non-residents.
Outside of the office, Brittany enjoys playing softball and tennis, travelling and cooking. She is a dedicated volunteer of the United Jewish Appeal, Jewish National Fund, One Family Fund and Baycrest Foundation.
Community Involvement
• Host, Baycrest Foundation - Game Night for Baycrest, 2015
• Chair, Pitch for Israel Softball Tournament, 2014-2016
• Vice-Chair, United Jewish Appeal Young Lawyers Leadership Campaign Canvassing Team, 2016
Memberships and Affiliations
• Member, Canadian Bar Association
• Member, Ontario Bar Association - Trusts and Estates Law Section
• Member, Ontario Bar Association - Young Lawyers’ Division
• Student Member, Society of Trusts and Estates Practitioners (STEP) CanadaSee Authors Posts (28) •
November 10, 2017
• 0 Comments

The CRA was asked whether the fact that the spouse of the settlor/beneficiary of an alter ego trust inhabits the principal residence of the trust would taint the trust for the purpose of subparagraph 73(1.01)(c)(ii) of the Income Tax Act (“subparagraph 73(1.01)(c)(ii)”). The CRA’s response was favourable. It explained that…